Qashidi, Hafizhan (2019) Analisis Perlakuan Akuntansi Aset Biologis (Studi Kasus Pada Koperasi Agro Niaga Jabung). Sarjana thesis, Universitas Brawijaya.
Abstract
Tujuan dari penelitan ini adalah untuk mengetahui bagaimana perlakuan akuntansi atas aset biologis di Koperasi Agro Niaga Jabung. Penelitian ini menggunakan metode penelitian kualitatif dengan pendekatan studi kasus. Data yang digunakan dalam penelitian ini diperoleh melalui wawancara, dokumentasi, dan observasi. Hasil dari penelitian menunjukkan Koperasi Agro Niaga Jabung menerapkan perlakuan akuntansi aset berwujud yang terdapat dalam SAK ETAP terhadap aset biologis yang dimilikinya
English Abstract
The purpose of this study is to find out how accounting treatment is implemented on biological assets at the Agro Niaga Jabung Co-operative. The type of this research is qualitative Study with a case study approach. The data used in this study were obtained through interviews, documentation, and observation. The result of this study indicated that the Agro Niaga Jabung Co-operative had implemented accounting treatment of tangible assets based on Financial Accounting Standars for Entities without Public Accountability (SAK ETAP) on biological assets that they possess.
Other obstract
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| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | SKR/FEB/2019/502/051908066 |
| Uncontrolled Keywords: | Agrikultur, Aset Biologis, Perlakuan Akuntansi, Agriculture, Biological Assets, Accounting Treatment |
| Subjects: | 600 Technology (Applied sciences) > 657 Accounting > 657.7 Accounting for specific phases of business activity > 657.72 Current assets |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Nur Cholis |
| Date Deposited: | 08 Nov 2020 14:10 |
| Last Modified: | 08 Nov 2020 14:10 |
| URI: | http://repository.ub.ac.id/id/eprint/174531 |
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